Actual expenditure

Adjusted actual expenditure

Actual expenditure reduction

Actual expenditure exceeded budgeted expenditure by 0.5 per cent.

Table 3 Planned to actual expenditure variances

30 November 1995 Actual expenditure 1992 1993

Actual expenditure in field offices represents only a part of the total expenditure.

Actual expenditure for 2004 was 193 million, representing 51.8 per cent of total Agency expenditure.

18. Financial statements for assessed regular budgets should relate actual expenditure to budgeted expenditure for the period.

Annex III shows 1992 1993 actual expenditure at 34,750,000 gross and 1993 1994 estimated expenditure at 31,787,000 gross.

UNOPS has also developed a financial model to monitor year to date actual expenditure versus budgeted expenditure by initiative.

Savings under this heading are due to lower actual expenditure than anticipated.

Actual expenditure in 2004, budget for 2005 and proposed budget for 2006 2007

Income for the building was projected as 5,509,000 against an estimated expenditure of 5,760,000 (actual expenditure 4,336,709) for its maintenance and operation.

Expenditure under common staff costs was lower since these costs were budgeted at an average rate which was higher than actual expenditure.

Morocco 21. Total expenditure was lower than expected, since common staff costs were budgeted at a standard rate whereas actual expenditure was lower.

Savings under this heading were related to lower actual expenditure than the initial cost estimate.

Over the biennium, these reserves will be spread over the programme according to actual expenditure allocation.

This value represents the total contracted value to date rather than actual expenditure during the period.

Actual expenditure for the period amounted to 19,802,600 gross ( 18,234,400 net), which represented an expenditure of 661,000 above the financial resources provided for the period.

Because the design phase had not progressed as expected, the actual level of expenditure had been lower.

34. Actual government expenditure on capital projects for the period from 1988 to 1991 was as follows

The actual expenditure for compensatory payments amounted to 1,373,700 in 1990 1991 and to 866,000 in 1992.

In that connection, the Committee was informed that the average ratio between the actual expenditure in the support account and the actual expenditure of peace keeping operations apos civilian component during the period from 1990 to 1993 was 7.3 per cent.

The actual balance will depend upon the income and expenditure performance of UNDP OPS and DDSMS in 1994.

Actual expenditure for travel for both military observers and international civilian staff was less than the budgeted amount.

Actual expenditure (US dollars) 69 153 382 376 12 009 581 006 131 786 255 185 1 431 515

24. The 1994 revised administrative requirements have been reduced to reflect actual expenditure trends, mainly under general operating expenses.

The figures for allocation income from UNDP are the same as reported for total expenditure in line with UNDP procedures which require that allocations be adjusted to equal actual expenditure

Savings under sanitation and cleaning materials and uniform items, flags and decals were due to lower actual expenditure than budgeted.

Staff Authorized Actual Authorized Actual Authorized Actual Authorized Actual

(actual) (actual) 1992 actual) 1994 1995

Month Planned Actual Planned Actual Planned Actual

Appropriation recommended by the Advisory Committee for 1 June 31 August 1994 in respect of actual expenditure see annex 6 330 900

Authorized Actual Authorized Actual

36. Savings under spare parts and supplies and workshop and test equipment were due to the lower actual expenditure during the reporting period.

12. Actual expenditure for the payment of subsistence allowance and travel of government provided personnel amounted to 20,700, resulting in savings of 189,300.

In this connection, it may be noted that actual expenditure during the biennium 1990 1991 was 1,394,300, with higher expenditures anticipated in 1992 1993.

Project expenditure Administrative expenditure

(actual) (estimate) (estimate) (actual) (estimate) (estimate)

Such expenses are provided for in the relevant programme budgets, and the actual costs incurred in each financial period are reported as current year expenditure.

Upon request, the Advisory Committee was provided with the following information on projected and actual income and expenditure under the Environment Fund from 2000 to 2005

Common staff cost requirements have been estimated at 63 per cent of net salaries and are based on the actual expenditure patterns in the prior periods.

The total budgeted expenditure for peacekeeping audit services amounted to 7.1 million, while actual expenditure amounted to 5.6 million for the 2004 05 period owing to a vacancy rate of 16 per cent, as detailed later in the present report.

These figures are expected to change as the amounts contributed by individual peace keeping budgets are adjusted to reflect actual levels of expenditure on civilian staff costs.